ACCRALAW acted as defense counsel for Nobel Laureate Maria A. Ressa and Rappler Holdings Corporation (“RHC”) in a criminal case for tax evasion filed with the Regional Trial Court of Pasig City (“RTC Pasig”). To recall, after trial, Ms. Ressa and RHC were acquitted in a Decision dated 12 September 2023.
However, the Office of the Solicitor General elevated the acquittal through a Petition for Certiorari before the Court of Appeals (“CTA”). ACCRALAW opposed said certiorari petition. In a Decision promulgated on 16 July 2024, the CTA’s Second Division denied the certiorari petition due to lack of merit. The CTA held that the prosecution was given ample opportunity to present its case and that based on a plain reading, the RTC Pasig considered the prosecution’s evidence, both testimonial and documentary.
This case was handled by the Firm’s lawyers from the Tax Department, namely Partner Eric R. Recalde, Partner Jacqueline Ann A. Tan, and Associate Morgan Christan M. Acol.
Mr. Recalde is the Head of ACCRALAW’s Tax Department and a member of the Firm’s Corporate and Special Projects Department. He is a Certified Public Accountant (“CPA”) and ranked 11th in the September 1996 CPA Licensure Examinations. He also ranked 3rd in the 2002 Philippine Bar Examinations. Mr. Recalde is consistently ranked and recommended in the practice area of Tax by the Legal 500 Asia Pacific.
Ms. Tan is the Monitor of ACCRALAW’s Tax Department. She is an experienced litigation lawyer and highly regarded for her tax litigation practice. She regularly appears before trial courts, the Bureau of Internal Revenue, and the CTA. Ms. Tan was cited by the Legal 500 Asia Pacific Rankings for the practice area of Tax in 2022 and in 2023.